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All Journal Juara: Jurnal Riset Akuntansi Moneter : Jurnal Akuntansi dan Keuangan Sebatik Owner : Riset dan Jurnal Akuntansi JURNAL EKOBIS DEWANTARA Ilomata International Journal of Tax and Accounting Accounting Profession Journal (APAJI) Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Apssai Accounting Review (ApAR) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Helmi, Syarif M
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Determinan Kualitas Audit dimoderasi oleh Komite Audit Helmi, Syarif M; Heniwati, Elok; Kurniadi, Ahmad; Faisal , Ahmad
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2273

Abstract

This study aims to analyze the factors that influence audit quality variables, especially audit tenure and the reputation of the Public Accounting Firm. In addition, this study examines whether the audit committee can strengthen or weaken the improvement of audit quality in the company. This study uses quantitative methods, and the data source is secondary data. The population of this study consists of 30 IDX companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2021. The population and sample in this study are IDX 30 companies listed on the IDX in the 2016-2021 period. The sample was selected using the purposive sampling method. There are 16 companies listed on the Indonesia Stock Exchange in IDX, 30 companies during 2016-2021 that match the researcher's criteria. The analytical methods used in this study include descriptive statistical analysis, logistic regression analysis, and moderation hypothesis testing using moderated regression analysis. This study found that audit tenure has no impact on audit quality. However, KAP size was found to affect audit quality significantly. The Audit Committee is unable to moderate the effect of Audit Tenure on Audit Quality; The Audit Committee is unable to moderate the effect of KAP size on audit quality.
Does the Culture of Hanging Out Affect Taxpayer Compliance In Paying Vehicle Tax Tia, Maria Yoaneta; Helmi, Syarif M; Heniwati, Elok
Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i2.1207

Abstract

There are motor vehicle tax arrears in Pontianak which are increasing every year so it is necessary to examine whether the consumptive factor hanging around taxpayers can influence taxpayer compliance. This research aims to explore the influence of a consumer lifestyle, especially in the context of hanging out activities, on taxpayer compliance in paying Motor Vehicle Tax (PKB) in Pontianak, West Borneo. The research method used in this research is descriptive quantitative. The data used is primary data using a questionnaire via Google Form. The population of this study were taxpayers who were registered and domiciled in Pontianak, West Kalimantan with a sample size of 191 people and used a simple random sampling method. This research data was tested using the SPSS version 29 software. The analytical method used are Linear Multiple Regression and Moderated Regression Analysis (MRA). The results show that the variables of hanging out and group hanging out behavior have a significant effect on compliance with paying PKB. However, the frequency of hanging out and spending on hanging out activities did not show a significant influence. Tax awareness does not significantly moderate the relationship between hanging out variables and tax compliance. The implication of this research is to encourage the implementation of an approach that is more focused on utilizing social norms and social interactions in community hangout culture to strengthen tax awareness and obligations, especially related to motor vehicle taxpayer compliance.
The Relationship between ESG Practices and Banking Performance in Indonesia Haryono; Heniwati, Elok; Helmi, Syarif M
APSSAI ACCOUNTING REVIEW Vol 5 No 2 (2025): Oktober (Articles in Progress)
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v5i2.138

Abstract

Research aims: This study examines the impact of environmental, social, and governance (ESG) factors on the financial performance of banks in the Indonesian banking sector. The analysis explores the relationship between 25 ESG pillar dimensions and bank performance indicators from 2019 to 2023. Design/Methodology/Approach: A 129 data observation from 42 Indonesian banks was analyzed using three regression models to assess the influence of ESG initiatives on financial indicators. ESG dimensions, measured as dummy variables based on annual report disclosures, serve as independent variables, while performance indicators, measured using accounting and market variables, serve as dependent variables. Research findings: The findings indicate that environmental factors do not have a significant impact on bank performance, while social and governance factors show a positive and significant influence. These results suggest that Indonesian banks focusing on social and governance initiatives are likely to achieve better financial outcomes. Theoretical contribution/Originality: The study offers practitioners and academics a set of empirically validated ESG predictors relevant to bank performance.
Co-Authors Ahmad Faisal Amanda, Urai Tiara Aswaliza Aswat, Ibnu Ayu Puspitasari, Ayu Desyana, Gita Domineka, Billy Ghozali Elok Heniwati Fahmi , Muhammad Faisal , Ahmad Fauziah, Tiya Hamzani, Umianty HARYONO Helisa Noviarty Julianto, Hery Kurniadi, Ahmad Maulania, Maghfira Izzati MUHAMMAD FAHMI Nina Febriana Dosinta Putra, Adirama Chrisna Ranggau, Aurelius Regana Septian, Tri Rizki Tia, Maria Yoaneta Yunita , Khristina